Detalles MARC
| 000 -LEADER |
|---|
| fixed length control field |
02072nam a2200229 4500 |
| 001 - CONTROL NUMBER |
|---|
| control field |
0000479 |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20230312181432.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
080413s20002000-us g 001 0 engsd |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
1887464433 |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
DO-SdBDB |
| Language of cataloging |
spa |
| Transcribing agency |
DO-SdBDB |
| 041 ## - LANGUAGE CODE |
|---|
| Language code of text/sound track or separate title |
eng |
| 043 ## - GEOGRAPHIC AREA CODE |
|---|
| Geographic area code |
-us |
| 050 ## - LIBRARY OF CONGRESS CALL NUMBER |
|---|
| Classification number |
HF 5601 |
| Item number |
.S89 no.11 |
| 110 ## - MAIN ENTRY--CORPORATE NAME |
|---|
| Corporate name or jurisdiction name as entry element |
International Federation of Accountants |
| 245 ## - TITLE STATEMENT |
|---|
| Title |
Governmental financial reporting : |
| Remainder of title |
accounting issues and practices / |
| Statement of responsibility, etc. |
International Federation of Accountants. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
|---|
| Place of publication, distribution, etc. |
New York, N.Y. : |
| Name of publisher, distributor, etc. |
IFAC, |
| Date of publication, distribution, etc. |
2000. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
284 páginas : |
| Other physical details |
ilustradas con cuadros ; |
| Dimensions |
28 cm. |
| 490 ## - SERIES STATEMENT |
|---|
| Series statement |
IFAC Public Sector Committee. Study ; |
| Volume/sequential designation |
11 |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Preface, 3 -- |
| Title |
Part I. Introduction, 5 -- |
| -- |
Chapter 1. Executive summary, 5 -- |
| -- |
Chapter 2. Objectives of financial reporting, 9 -- |
| -- |
Part II. Cash basis, 21 -- |
| -- |
Chapter 3. Cash basis description, 21 -- |
| -- |
Chapter 4. Cash basis - benefits and limitations, 23 -- |
| -- |
Chapter 5. Cash basis - cash balances, 27 -- |
| -- |
Chapter 6. Cash basis - cash receipts, 29 -- |
| -- |
Chapter 7. Cash basis - cash payments, 37 -- |
| -- |
Chapter 8. Cash basis - external reporting, 47 -- |
| -- |
Chapter 9. Modifications to the cash basis, 51 -- |
| -- |
Part III. Accrual basis, 55 -- |
| -- |
Chapter 10. Accrual basis description, 55 -- |
| -- |
Chapter 11. Accrual basis - benefits and limitations, 59 -- |
| -- |
Chapter 12. Accrual basis assets, 71 -- |
| -- |
Chapter 13. Accrual basis liabilities, 103 -- |
| -- |
Chapter 14. Accrual basis revenues, 127 -- |
| -- |
Chapter 15. Accrual basis expenses, 149 -- |
| -- |
Chapter 16. Accrual basis - external reporting, 169 -- |
| -- |
Chapter 17. Modifications to the accrual basis, 177 -- |
| -- |
Part IV. Measurement bases, 183 -- |
| -- |
Chapter 18. Measurement bases, 183 -- |
| -- |
Part V. System of national accounts and government finance statistics, 187 -- |
| -- |
Chapter 19. System of national accounts and government finance statistics, 187 -- |
| -- |
Appendices, 199 -- |
| -- |
Appendix 1. Glossary, 199 -- |
| -- |
Appendix 2. Examples of financial statements, 203 -- |
| -- |
Appendix 3. Web site references, 281 -- |
| -- |
Bibliography, 282. |
| 650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Contabilidad pública. |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Koha item type |
Monografía - Colección General |
